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Accounting Betas, Systematic Operating Risk, and Financial Leverage: A Risk-Composition Approach to the Determinants of Systematic Risk

Citations

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Cited by:

  1. Edward A. Vos, 1992. "Differences in Risk Measurement for Small Unlisted Businesses," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 1(3), pages 255-267, Spring.
  2. Samet Günay, 2017. "Risk Configuration of S&P 500 Industries: Sigma-risk and Alpha-risk Approximation," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 11(2), pages 196-221, May.
  3. Jimmy A. Saravia & Carlos S. García & Paula M. Almonacid, 2021. "The determinants of systematic risk: A firm lifecycle perspective," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 1037-1049, January.
  4. Gwangheon Hong & Sudipto Sarkar, 2007. "Equity Systematic Risk (Beta) and Its Determinants," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 423-466, June.
  5. Małgorzata Tarczynska-Luniewska & Iwona Bak & Uma Shankar Singh & Guru Ashish Singh, 2022. "Economic Crisis Impact Assessment and Risk Exposure Evaluation of Selected Energy Sector Companies from Bombay Stock Exchange," Energies, MDPI, vol. 15(22), pages 1-25, November.
  6. Wang, Cindy S.H. & Fan, Rui & Xie, Yiqiang, 2023. "Market systemic risk, predictability and macroeconomics news," Finance Research Letters, Elsevier, vol. 56(C).
  7. Anna Rutkowska-Ziarko, 2019. "Korelacja pomiędzy rentownością a księgowymi współczynnikami beta dla polskiego sektora budowlanego," Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 54, pages 371-382.
  8. Rutkowska – Ziarko, Anna & Markowski, Lesław & Abdou, Hussein A., 2024. "Conditional CAPM relationships in standard and accounting risk approaches," The North American Journal of Economics and Finance, Elsevier, vol. 72(C).
  9. J. Sarmiento-Sabogal & M. Sadeghi, 2015. "Estimating the cost of equity for private firms using accounting fundamentals," Applied Economics, Taylor & Francis Journals, vol. 47(3), pages 288-301, January.
  10. Santiago Herrera & Humberto Mora, 1998. "El costo del capital en las empresas colombianas," Coyuntura Económica, Fedesarrollo, September.
  11. Aysha Sami Latif & Attaullah Shah, 2021. "The Impact of Quality of Accounting Information on Cost of Capital: Insight from an Emerging Economy," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 11(4), pages 292-307, April.
  12. Min Bai & Samir Harith, 2023. "Measuring SMEs Risk – Evidence from Malaysia," SN Business & Economics, Springer, vol. 3(7), pages 1-32, July.
  13. Dainelli, Francesco & Bini, Laura & Giunta, Francesco, 2013. "Signaling strategies in annual reports: Evidence from the disclosure of performance indicators," Advances in accounting, Elsevier, vol. 29(2), pages 267-277.
  14. Pereiro, Luis E., 2001. "The valuation of closely-held companies in Latin America," Emerging Markets Review, Elsevier, vol. 2(4), pages 330-370, December.
  15. Shenoy, Catherine & Koch, Paul D., 1996. "The firm's leverage-cash flow relationship," Journal of Empirical Finance, Elsevier, vol. 2(4), pages 307-331, February.
  16. Simon Krotter & Andreas Schüler, 2013. "Empirische Ermittlung von Eigen-, Fremd- und Gesamtkapitalkosten: eine Untersuchung deutscher börsennotierter Aktiengesellschaften," Schmalenbach Journal of Business Research, Springer, vol. 65(5), pages 390-433, September.
  17. Drobetz, Wolfgang & Menzel, Christina & Schröder, Henning, 2016. "Systematic risk behavior in cyclical industries: The case of shipping," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 88(C), pages 129-145.
  18. William P. Dukes & Oswald D. Bowlin, 1993. "Valuation of Closely-Held Firms: Another Look," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 2(3), pages 189-202, Summer.
  19. Borochin, Paul, 2020. "The information content of real operating performance measures from the airline industry," Journal of Financial Markets, Elsevier, vol. 50(C).
  20. Groh, Alexander P. & Gottschalg, Oliver, 2009. "The opportunity cost of capital of US buyouts," IESE Research Papers D/780, IESE Business School.
  21. Ray Ball & Gil Sadka & Ayung Tseng, 2022. "Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk," Review of Accounting Studies, Springer, vol. 27(2), pages 607-646, June.
  22. Tung Dang-Thanh Nguyen & Anh The Vo & Duc Hong Vo, 2019. "The Determinants Of Systematic Risk In Vietnam," Advances in Decision Sciences, Asia University, Taiwan, vol. 23(2), pages 15-36, June.
  23. Steven Stelk & Sang‐Hyun Park & Simon Medcalfe & Michael T. Dugan, 2018. "An additional analysis of estimation techniques for the degree of financial leverage," Review of Financial Economics, John Wiley & Sons, vol. 36(3), pages 220-231, July.
  24. Gordon V. Karels & William H. Sackley, 1993. "The Relationship Between Market And Accounting Betas For Commercial Banks," Review of Financial Economics, John Wiley & Sons, vol. 2(2), pages 59-72, March.
  25. Dean Hanlon, 2019. "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, vol. 44(3), pages 355-387, August.
  26. Adrian Lei & Martin Yick & Keith Lam, 2013. "Does tax convexity matter for risk? A dynamic study of tax asymmetry and equity beta," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 131-147, July.
  27. Parkash, Mohinder & Dhaliwal, Dan S. & Salatka, William K., 1995. "How certain firm-specific characteristics affect the accuracy and dispersion of analysts' forecasts : A latent variables approach," Journal of Business Research, Elsevier, vol. 34(3), pages 161-169, November.
  28. Himme, Alexander & Fischer, Marc, 2014. "Drivers of the cost of capital: The joint role of non-financial metrics," International Journal of Research in Marketing, Elsevier, vol. 31(2), pages 224-238.
  29. Tobias Schlueter & Soenke Sievers, 2014. "Determinants of market beta: the impacts of firm-specific accounting figures and market conditions," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 535-570, April.
  30. Julia Lackmann & Jürgen Ernstberger & Michael Stich, 2012. "Market Reactions to Increased Reliability of Sustainability Information," Journal of Business Ethics, Springer, vol. 107(2), pages 111-128, May.
  31. Anna Rutkowska-Ziarko & Lesław Markowski, 2022. "Accounting and Market Risk Measures of Polish Energy Companies," Energies, MDPI, vol. 15(6), pages 1-21, March.
  32. Khadija Younas & Muhammad Sarmad, 2020. "The Impact Of Degree Of Financial Leverage And Degree Of Operating Leverage On The Systematic Risk Of Common Stock," Malaysian E Commerce Journal (MECJ), Zibeline International Publishing, vol. 4(1), pages 24-32, April.
  33. Michael Basch & Gonzalo García-Huidobro, 1997. "Costo de Capital en Segmentos Industriales: Una Estimación Robusta," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 34(102), pages 139-160.
  34. Madhusmita Bhadra & Doyeon Kim, 2023. "Income elasticity of demand and stock market beta," International Finance, Wiley Blackwell, vol. 26(2), pages 225-240, August.
  35. Ed Vos, 1992. "Unlisted Businesses are Not Financial Clones of Listed Businesses," Entrepreneurship Theory and Practice, , vol. 16(4), pages 57-68, July.
  36. Liu, Hao & Zhang, Hao & Gao, Ya-Chun & Chen, Xu-Dong, 2022. "Firm age and beta: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 77(C), pages 244-261.
  37. David B. Smith, 1983. "A Framework For Analyzing Nonconvertible Preferred Stock Risk," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 6(2), pages 127-139, June.
  38. Chiu, She-Chih & Lin, Hsuan-Chu & Chien, Chin-Chen & Liang, Chia-Chen, 2022. "Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  39. Anouar Faiteh & Mohammed Rachid Aasri, 2022. "Accounting Beta as an Indicator of Risk Measurement: The Case of the Casablanca Stock Exchange," Risks, MDPI, vol. 10(8), pages 1-13, July.
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